Chelsea need to generate over £100 million in the sale of three players, including Conor Gallagher in order to avoid a Financial Fair Play (FFP) penalty from the Premier League. This was disclosed by former Manchester City financial advisor, Stefan Borson. Recall that both Everton and Nottingham Forest have been hit with a points deduction this season. This was possible after they were charged with breaching the Premier League’s FFP regulations, which permit clubs to record a maximum loss of £105m across a rolling three-year period, or £35m each season. Chelsea, meanwhile, have spent in excess…